一、历年税收财务物价大检查揭露出来的主要问题七年来,通过对企业和行政事业及其他单位进行的税收财务物价大检查所揭露出来的违纪问题是相当惊人的。其主要形式有以下几个方面:(一)偷漏工商各税的情况不仅数额大,而且成为常见的、比较普通的违纪行为。有的纳税单位不向税务部门申报销售收入;有的把销售收入挂在往来帐上;有的滥发奖金、补贴和实物不列入奖金发放总额;有的随意扩大增值税扣除项目的范围,加大扣除金额;有的单位采取开头大尾小的发票或不开发票等手法,偷漏大量应上缴的工商各税。(二)截留、隐瞒利润,乱挤乱摊成本(费用)问题,仍是当前违纪的主要方面。有的企业把实现的商品销售收入、各种劳务收入、技术转让收入等不作收入列帐反映,而是通过各种手段截留隐瞒下来。有的扩大成本开支范围,提高开支标准,乱挤乱摊成本。据统计, I. Main Issues Exposed in the Great Inspection of Taxes and Expenses over the Past Years Over the past seven years, the problem of discipline violation revealed through a large inspection of the taxation and financial affairs of enterprises, administrative departments and other units has been quite alarming. Its main forms are the following aspects: (a) the tax evasion of business tax not only the amount of large, but also become common, more common misconduct. Some taxpayers do not declare the sales revenue to the tax authorities; some keep the sales revenue linked to the accounts of the current account; some abuse the bonuses, subsidies and in kind are not included in the total amount of the bonus payment; some are free to expand the scope of the deductions, Increase the amount of deduction; some units take the beginning big tail small invoice or invoice and other techniques to steal a large number of business tax should be turned over. (B) The major issue of breach, concealment of profits and over-arching costs (costs) is still the major aspect of current discipline. Some enterprises do not make any income taxation on the revenues realized by the sales of goods, all kinds of labor services, and revenue from technology transfer, but instead keep it under concealment through various means. Some have expanded the scope of cost-expenditure to raise the standard of expenditure and disrupted the cost of mess-sharing. According to the statistics,